Stephen Carpenter

Stephen is the National Leader of KPMG Australia's Deal Advisory - Tax practice

Author's latest KPMG Tax Now articles View all >

Vale – Richard Harvey Buchanan 9 May 2025 KPMG is sad to share that Richard Buchanan passed away at the age of 78.	Third-party debt test and restructures in response to the thin capitalisation changes – New ATO draft guidance 9 December 2024 Taxpayers that are considering undertaking restructures or refinances in relation to debt, should review the guidance against their own circumstances to identify the risk that the ATO will seek to apply the anti-avoidance provisions, as outlined by Stephen Carpenter, Katrina Piva, Josh Cardwell, Matt Ervin and Amanda Maguire.	Franking in a capital raise environment 5 December 2024 As detailed by Stephen Carpenter, Hannah Hesse, Stacey Hannam and Tom Beddoe, care needs to be taken with the new provisions in relation to franking credits when there has been or will be a capital raise.
Webinar recording: Investment into Australia 4 September 2024 This national tax webinar, held on Wednesday 28 August, explores the topic of Investment into Australia.	‘Strengthening the foreign resident capital gains tax regime’: KPMG submission 27 August 2024 KPMG’s submission provides an analysis of Treasury’ consultation paper on proposed changes to the foreign resident capital gains tax (CGT) rules.	Upcoming webinar: Investment into Australia 31 July 2024 This webinar, to be held on Wednesday 28 August, will explore the topic of Investment into Australia.

Stephen Carpenter |